ʻO ka ʻauhau pilikino ma UK
Hoʻoholo ākea ʻia ke kuleana i ka ʻauhau UK ma o ka hoʻopili ʻana i nā manaʻo o ka "domicile" a me ka "noho".
i ka hale
He paʻakikī ke kānāwai UK e pili ana i ka domicile a ʻokoʻa i nā kānāwai o ka hapa nui o nā ʻāina ʻē aʻe. ʻOkoʻa ʻo Domicile mai nā manaʻo o ka lāhui a i ʻole kahi noho. ʻO ka mea nui, noho ʻoe ma ka ʻāina kahi āu e manaʻo ai no hea ʻoe a ma hea kou home maoli a paʻa hoʻi.
Ke hele ʻoe e noho i UK ʻaʻole ʻoe e lilo i UK kahi noho inā makemake ʻoe, i kekahi manawa i ka wā e hiki mai ana, e haʻalele iā UK.
Ke noho
Ua hoʻolauna ka UK i kahi hoʻokolohua noho noho kānāwai ma 6 ʻApelila 2013. Noho mau ka UK ma kahi o ka makahiki ʻauhau holoʻokoʻa (6 ʻApelila - 5 ʻApelila i ka makahiki e hiki mai ana)
No nā kikoʻī hou aʻe e pili ana i ka noho ʻana e ʻoluʻolu e heluhelu i kā mākou kaʻawale Hōʻike Hōʻikeʻike Kupa o UK / Noho Kupa ʻole memo ʻike.
Ke kumu hoʻoili kālā
Hiki i kekahi kanaka e noho ana akā ʻaʻole kau ʻia ma UK ke koho e loaʻa kāna loaʻa ʻole UK a loaʻa kālā ʻauhau ʻia ma UK wale nō a hiki i ka manawa i lawe ʻia ai a ʻoluʻolu ai paha lākou ma UK. Kapa ʻia kēia mau kālā i loaʻa ʻia a me nā loaʻa. ʻO nā loaʻa a me nā loaʻa i hana ʻia ma nā ʻāina ʻē, i waiho ʻia ma kahi ʻē, ua kapa ʻia he loaʻa kālā ʻole a me nā loaʻa. Ua hoʻokō ʻia nā hoʻoponopono hou e pili ana i ka ʻauhau ʻana o nā domiciliaries non-UK ("non-doms") i ʻApelila 2017. Pono e noi ʻia nā ʻōlelo aʻoaʻo ʻē aʻe.
Kūpilikiʻi nā lula akā i ka hōʻuluʻulu manaʻo, pili ke kumu hoʻouna i nā ʻano aʻe:
- Inā loaʻa ka loaʻa kālā ʻē ma mua o £ 2,000 ma ka hopena o ka makahiki ʻauhau. Pili wale ke kumu hoʻoili kālā me ka ʻole o ka hoʻopiʻi kūpono a ʻaʻohe kumu kūʻai ʻauhau i kēlā me kēia. E uku ʻia ka ʻauhau UK ma nā loaʻa kālā e lawe ʻia i UK.
- Inā ʻoi aku ka loaʻa kālā ʻē ma mua o £ 2,000 a laila hiki ke koi ʻia ke kumu hoʻoili kālā, akā ma ke kumukūʻai.
- ʻO kēlā me kēia kanaka i noho ma UK no ka liʻiliʻi he 7 mai nā makahiki ʻauhau 9 ma mua e pono e uku i ka uku kumu hoʻoilina o £ 30,000 i mea e hoʻohana ai i ka waihona remittance.
- ʻO kēlā me kēia kanaka i noho ma UK no ka liʻiliʻi he 12 mai nā makahiki ʻauhau 14 ma mua e pono e uku i ka uku kumu hoʻoilina o £ 60,000 i mea e hoʻohana ai i ka waihona remittance.
- ʻO kēlā me kēia mea i noho ma UK ma mua o 15 o 20 mau makahiki ʻauhau i hala, ʻaʻole hiki iā ia ke ʻoliʻoli i ke kumu hoʻoili kālā a no laila e ʻauhau ʻia ma UK ma kahi kumu honua no ka loaʻa kālā a me ka loaʻa kālā.
I nā hihia āpau (koe wale nō ma kahi o ka loaʻa kālā i emi ʻole ma mua o £ 2,000) e lilo ka mea i ka hoʻohana ʻole ʻana i kāna ʻae pilikino pilikino ʻole UK a me ka hoʻokuʻu ʻauhau loaʻa kālā.
Ka Auhau Auhau
No ka makahiki ʻauhau o kēia manawa ʻo ka helu kiʻekiʻe o ka ʻauhau loaʻa ma UK he 45% ma ka loaʻa ʻauhau ʻauhau ʻia o £ 150,000 a ʻoi. ʻAuhau kūʻokoʻa ʻia nā kāne male (a i ʻole nā mea i ka hana kīwila) i kā lākou loaʻa kālā hoʻokahi.
E like me ka kikoʻī ma luna, inā kamaʻāina ʻoe, akā ʻaʻole kau ʻia, ma UK a koho e ʻauhau ʻia ma ka "remittance basis" ʻauhau ʻoe ma UK wale nō ma ka loaʻa kālā e ala aʻe ana, a i lawe ʻia i UK. makahiki ʻauhau.
ʻO nā poʻe e noho ana a noho ʻana ma UK, a i ʻole nā poʻe e hoʻohana ʻole i ke kumu hoʻoili kālā, uku ʻauhau i nā loaʻa kālā āpau āpau ma kahi kumu e kū nei.
Pono e hoʻolālā pono ma mua o ka hōʻea ʻana i UK nei e hōʻalo i nā lawe kālā i manaʻo ʻole ʻia. I kēlā me kēia hihia, pono e nānā i kēlā me kēia kuʻikahi ʻauhau ʻelua pili.
ʻO kēlā me kēia hoʻouna kālā ʻana i UK o ka loaʻa kālā (a i ʻole nā loaʻa) i hoʻohana ʻia e hana i kahi hoʻopukapuka kālepa i kahi ʻoihana UK e hoʻokuʻu ʻia mai ka ʻauhau ʻauhau loaʻa.
Kālā Kelepa Ua loaʻa
ʻO ka helu UK o ka loaʻa kālā kālā loaʻa mai 10% a 28% e pili ana i ke ʻano o ka waiwai a me ka pae loaʻa o kēlā me kēia. ʻAuhau ʻokoʻa ʻia nā kāne male (a i ʻole i nā mea i loko o kahi hui kīwila).
E like me ka mea i luna inā kamaʻāina ʻoe, akā ʻaʻole kau ʻia i loko, ʻo UK a koho e ʻauhau ʻia ma ka "remittance basis" hiki iā ʻoe ke ʻauhau kālā loaʻa kālā ma nā loaʻa i loaʻa mai ka hoʻolilo ʻana i nā waiwai i waiho ʻia ma UK a mai nā mea i waho. ʻo UK inā waiho ʻoe i nā mea i loaʻa iā UK. Mālama ʻia ke kālā non-sterling ma ke ʻano he waiwai no nā kumu ʻauhau loaʻa kālā a no laila hiki ke uku ʻia kekahi kālā.
E like me ka loaʻa kālā, loaʻa nā waiwai i ʻike ʻia e kekahi mau hale o nā ʻāina ʻē e hiki ke hāʻawi ʻia i kahi kamaʻāina UK ma lalo o nā rula anti-hōʻalo paʻakikī; ʻo kahi laʻana, nā loaʻa i ʻike ʻia e nā hui "ʻaʻole kāwele ʻia" ʻo UK (ʻo nā ʻoihana ākea ma lalo o ke kaohi a ʻelima a ʻoi aku paha o nā "mea komo") i hāʻawi ʻia i kēlā me kēia meʻe.
ʻO nā loaʻa ma ka hoʻolei ʻia ʻana o kekahi mau ʻano waiwai, e like me kahi noho nui, nā palekana aupuni o UK, nā kaʻa, nā kulekele hōʻoia ola, nā palapala mālama kālā a me nā palapala hoʻopaʻa waiwai e hōʻemi ʻia mai ka ʻauhau loaʻa kālā.
Hoʻoili hoʻoilina
ʻO ka ʻauhau hoʻoilina hoʻoilina (IHT) kahi ʻauhau ma ka waiwai o ke kanaka i ka make a uku ʻia paha i nā makana i hana ʻia i ka wā o ke ola o kekahi. ʻO 40% ka helu hoʻoilina o UK me kahi ʻauhau manuahi o £ 325,000 no ka makahiki ʻauhau 2019/2020.
ʻO ke kuleana i ka ʻauhau hoʻoilina e pili ana i kāu home. Inā loaʻa ʻoe ma UK. ʻAuhau ʻoe ma ka honua holoʻokoʻa.
ʻAʻole ʻauhau wale ʻia kahi kanaka ʻaʻole noho ʻia ma UK wale nō i ka hoʻoili ʻana o nā waiwai i waiho ʻia ma UK (e like me ka hoʻoili ʻana i nā hope / poʻe e loaʻa ana i ka make). No nā kumu ʻauhau hoʻoilina wale nō, pili nā lula kūikawā. ʻO kēlā me kēia kanaka i noho ma UK (no ka ʻauhau loaʻa kālā) ma mua o 15 mau makahiki mai kahi manawa hoʻomau o 20 mau makahiki e mālama ʻia e like me ka noho ʻana ma UK no IHT. Kapa ʻia kēia "domicile i manaʻo ʻia".
Hoʻokuʻu ʻia kekahi mau makana i ke ola ʻana i ka ʻauhau hoʻoilina i hāʻawi ʻia ke ola o ka mea hāʻawi i ʻehiku mau makahiki a luʻu iā ia iho i kekahi pōmaikaʻi. Ua hoʻolauna ʻia nā kānāwai koʻikoʻi i nā hihia kahi e mālama ai a mālama ʻia ai kahi pōmaikaʻi mai kahi makana (e hāʻawi i kona hale akā noho mau i loko.) ʻO ka hopena o kēia mau hoʻololi e mālama i ka mea hāʻawi kālā no nā kumu IHT, i ka hapanui o nā hihia, me he mea lā ʻaʻole ʻo ia i hana i ka makana.
Hoʻokuʻu ʻia ka hoʻoili waiwai ma waena o nā kāne o ke kūlana domicile mai ka ʻauhau hoʻoilina, e like me ka hoʻoili ʻia ʻana e kahi wahine me kahi domicile ʻole UK i kahi wahine i UK. Eia nō naʻe ka nui i hiki ke hoʻoili ʻia e kahi wahine noho UK ma kahi wahine i UK ʻole me ka loaʻa ʻole o ka ʻauhau ʻauhau hoʻoilina i kaupalena ʻia i £ 325,000. Eia nō naʻe, hiki i kahi kāne i noho ʻole ʻia e koho ʻia e mālama ʻia e like me ka domiciled, kahi e hiki ai ke koi ʻia ka wahine piha. I ka manawa i koi ʻia ai kahi domicile i manaʻo ʻia e noho wahine ʻia ka wahine a hiki i ka hoʻokumu ʻia ʻana o kekahi mau makahiki o ka noho ʻole ʻana.
